Section 71 - Provision as to resolutions for appointing or removing auditors. - Multi-State Co-Operative Societies Act, 2002

Provision as to resolutions for appointing or removing auditors . 71. (1) A special notice shall be required for a resolution at an annual general meeting appointing as auditor a person other than a retiring auditor, or providing expressly that a retiring auditor shall not be re appointed. (2) On receipt of notice of such a resolution, the multi State co operative society shall forthwith send a copy thereof to the retiring auditor. (3) Where notice is given of such a resolution and the retiring auditor makes with respect thereto representations in writing to the multi State co operative society (not exceeding a reasonable length) and requests their notification to members of the multi State co operative society, the multi State co operative society shall, unless the representations are received by it too late for it to do so, ( a ) in any notice of the resolution given to members of the multi State co operative society, state the fact of the representations having been made; and ( b ) send a copy of the representation to every member of the multi State co operative society to whom notice of the meeting is sent, whether before or after the receipt of the representations by the multi State co operative society, and if a copy of the representations is not sent as aforesaid because they were received too late or because of the multi State co operative society s default, the auditor may (without prejudice to his right to be heard orally) require that the representations shall be read out at the meeting.